GST Articles

Lapse of unutilised input tax credit on account of inverted duty rate structure unlawful - Gujarat HC

Priyanshi Desai 06 August 2019 at 11:29

Legal ProvisionsSection 54(3) of CGST Act, 2017 provides for refund of unutilised input tax credit in following 2 circumstances Zero rated supplies of goods and..

Treatment of discounts under GST

Bhupendra Choudhary 05 August 2019 at 10:49

Introduction:In this article we will discuss the treatment of following discounts under GST: Discounts at the time of supply/sale Post-sale discounts Discount..

HC judgement on ITC in electronic credit ledger under GST

Priyanshi Desai 02 August 2019 at 11:05

Reflection of input tax credit in electronic credit ledger does not amount to availment or utilization of credit- Patna HC

Relief to Small Composition and Electric Vehicle Manufacturers in GST

CA Umesh Sharma 31 July 2019 at 11:50

Arjuna(Fictional Character) : Krishna, 36th GST Council Meeting was held

CMP-08 : Due Date, Penalty and Filing Process

Shashank kothiyal 29 July 2019 at 16:52

All the registered taxpayers paying tax under the provisions of section 10 of CGST Act 2017 or availing benefits of Notification No. 2/2019-Central Tax (Rate)

GST on Resident Welfare Association

Madhukar N Hiregange 29 July 2019 at 11:20

Most of the RSWAs had started to comply with the GST law. Some were paying on the entire collections once it exceeded Rs. 7,500/- member wise or association wis..

Applicability of GST on Freelancers

Sakshi Jain 26 July 2019 at 11:28

To have an independent portfolio of work is advantageous and a boon for any freelancer. However, along with it comes the added cautiousness of legal compliances..

My First 1000 days of GST

CA Premanshu Jaiswal 25 July 2019 at 12:26

Post migration from the earlier regime of VAT, Excise & Service Tax Laws to the new Goods and Services Tax Act since July 2017, almost every taxpayer has be

Detention, seizure and release of goods and conveyances in transit under GST

CA Monika Motta 24 July 2019 at 11:15

Introduction: E-way bill is not a new phenomenon. It was prevalent in most States under the erstwhile VAT regime in the name of road permit, waybill, etc. It wa..